Greece’s Non-Dom tax regime allows wealthy foreigners to pay a flat €100,000 annual tax on worldwide income, instead of progressive rates up to 44%. You must invest €500,000+ in Greek real estate, local business, or financial products and avoid Greek tax residency for 7 of the last 8 years. The programme lasts 15 years and can save high earners over €100,000 annually compared to standard taxation.
A significant factor in favour of buying Greek real estate is that instead of VAT at the standard rate of 24%, the buyer pays only a tax on the transfer of ownership, which is currently 3.09% of the cadastral value.
In this article, we explain how you can use the Non-Dom regime in Greece and what advantages it provides.
Quick Overview: Greek Non-Dom Tax Regime at a Glance
- Flat tax rate: €100,000 per year (regardless of income level)
- Minimum investment: €500,000 in real estate, local business, or financial products
- Programme duration: 15 years (no extension possible)
- Family inclusion: €20,000 per additional family member
- Residency requirement: 183+ days in Greece annually
- Eligibility restriction: No Greek tax residency for 7 of the last 8 years
What is the Greece Non-Dom Tax Regime?
The Greece Non-Dom tax regime is a flat €100,000 annual tax on worldwide income for wealthy foreigners who invest €500,000+ and establish Greek tax residency, replacing progressive rates up to 44%.
How Does the Non-Dom Programme Work?
- Pay €100,000 flat tax annually
- No foreign income declaration required
- Maintain Greek tax residency (183+ days/year)
- Keep the qualifying €500,000+ investment active
The Greek Non-Dom regime operates under Article 5 of Law L.4172/2013, targeting high-net-worth individuals seeking tax optimisation in Europe. Instead of declaring foreign income and paying progressive rates, participants pay a pre-determined annual amount, regardless of their global earnings.
What Investment Options Qualify?
Qualifying Investments (€500,000 minimum):
| Investment Type | Requirements | Benefits |
| Real Estate | Greek property purchase | Potential rental income + capital appreciation |
| Financial Products | Greek investment funds/bonds | Portfolio diversification |
| Local Business | Greek company investment | Active business involvement |
The investment must be completed within 3 years of the application and the flat tax rate is €100,000.
Who Can Apply for Greek Non-Dom Status?
Foreign nationals who haven’t been Greek tax residents for 7 of the last 8 years, can invest €500,000+, and plan to spend 183+ days annually in Greece qualify for Non-Dom status.
What Are the Eligibility Requirements?
Primary Eligibility Criteria:
- Residency History: No Greek tax residency for 7 of the previous 8 years
- Investment Capacity: €500,000+ in qualifying investments
- Physical Presence: Commit to 183+ days annually in Greece
- Clean Record: No criminal background issues
- Application Timing: Submit by March 31st of the tax year
Family Inclusion Options:
- Spouse: €20,000 additional annual tax
- Children: €20,000 each
- Parents: €20,000 each (if dependent)
Are There Alternative Non-Dom Programmes?
There are two more categories of foreigners who can benefit from the preferential tax regime in Greece:
| Target Group | Tax Rate | Duration | Requirements |
| Foreign pensioners | 7% on foreign income | 15 years | No Greek tax residency for 5 of the last 6 years |
| Business professionals and official employees | 50% exemption on Greek income | 7 years | 2+ years in Greece, 5 of the last 6 years as non-resident |
How to Apply for Non-Dom Status?
Submit application to Greek non-resident tax authorities by March 31st, provide documentation within 60 days, and pay €100,000 flat tax by July’s last working day to activate Non-Dom status.
What is the Step-by-Step Application Process?
Step 1: Prepare Application
- Gather required documentation
- Confirm investment readiness
- Submit application by March 31st deadline
Step 2: Document Submission
- Provide supporting documents within 60 days
- Include investment evidence
- Submit family member details (if applicable)
Step 3: Authority Review
- Greek tax authority reviews application (60 days)
- Notification sent to previous tax residence country
- Approval/rejection decision issued
Step 4: Tax Payment
- Pay €100,000 flat tax by last working day of July
- Include €20,000 for each family member
- Payment must be single lump sum
Step 5: Status Activation
- Non-Dom status becomes active upon payment
- Valid for current tax year
- Renewal required annually
Documentation requirements vary according to each situation. First time applicants, or those with clear foreign tax residency, typically need minimal paperwork. However, authorities may request previous country tax certificates, foreign tax returns, or residence proof if documentation appears insufficient.
What Are the Tax Benefits?
Non-Dom status can save high earners €100,000+ annually, compared to Greece’s progressive tax rates (up to 44%), plus eliminates inheritance tax on foreign assets and foreign income declaration requirements.
| Income Range | Tax Rate |
| €0 – €10,000 | 9% |
| €10,001 – €20,000 | 22% |
| €20,001 – €30,000 | 28% |
| €30,001 – €40,000 | 36% |
| €40,000+ | 44% |
Example: €500,00 income
Total Standard Tax (44%): €220,000
Non-Dom Flat Tax: €100,000
Annual Savings: €120,000
Additional Tax Benefits:
- No inheritance tax on foreign assets
- No gift tax on overseas transfers
- No foreign income declaration requirements
- No solidarity contribution on foreign earnings
How Does Non-Dom Work with a Golden Visa?
Golden Visa holders who invest €500,000+ can combine residence permits with Non-Dom tax benefits, creating an optimal package for wealthy investors seeking EU access and tax optimisation.
What Are Golden Visa Investment Requirements in 2025?
Golden Visa Thresholds:
| Region | Examples | Investment Amount |
| Prime Locations | Athens centre, Thessaloniki, Mykonos, Santorini | €800,000 |
| Other Regions | Areas with a population of less than 3,100 people | €400,000 |
| Special Cases | Historic renovations, commercial conversions | €250,000 |
The programme allows an investor to purchase one property with an area of at least 120 sq. m.
What Are Golden Visa Benefits?
- 5-year renewable residence permit
- No minimum stay requirements for permit maintenance
- Schengen zone travel freedom
- Family inclusion (spouse, children under 21, parents)
- Path to citizenship after 7 years of actual residence
How Do Other Countries Compare?
Greece’s €100,000 Non-Dom rate competes favorably with Italy (€200,000), Cyprus (residency-based), and Malta (15% standard rate), making it among Europe’s most attractive options.
What Are Alternative European Tax Programmes?
| Country | Programme Status | Flat Tax Rate | Duration | Key Requirements |
| Greece | Active | €100,000 | 15 years | €500K investment + 183 days |
| Italy | Active | €200,000 | 15 years | 9 of last 10 years as non-resident |
| Malta | Active | 15% standard | Ongoing | Residency confirmation |
| Cyprus | Active | Remittance basis | Ongoing | 17 of last 20 years as non-resident |
| Portugal | Limited | Various | Limited | NHR closed to new applicants |
Is Greek Non-Dom the Right Choice for You?
Greek Non-Dom suits high-income individuals earning €300,000+ annually who want EU residence, can invest €500,000+, and don’t mind spending 183+ days yearly in Greece for significant tax savings.
Who Benefits Most from Non-Dom Status?
High-Income Professionals
- Annual income €300,000+
- Significant foreign income sources
- Flexible location requirements
International Entrepreneurs
- Global business operations
- Multiple income streams
- EU market access needs
Wealthy Retirees
- Substantial pension/investment income
- Mediterranean lifestyle interest
- Tax optimisation priority
Real Estate Investors
- Interest in Greek property market
- Portfolio diversification goals
- Rental income potential
Conclusion: Maximising Your Tax Efficiency
Greece’s Non-Dom tax regime offers compelling value for high-income individuals earning €300,000+ annually, providing €100,000 flat tax rates that can generate six-figure annual savings compared to progressive taxation.
This programme is particularly attractive for Golden Visa participants,as the flat tax rate often benefits high-net-worth individuals more than Greece’s standard progressive taxation. Additionally, EU residency status unlocks numerous extra opportunities.
